Advance report. How to fill out an advance report Form JSC 1

An advance report is a primary document that is drawn up to report to an employee on the expenditure of money on the purchase of goods, services, and work. Let's fill out the expense report together: we will consider the entire chain of operations, the result of which will be the correct preparation of the expense report. You can download the advance report form at the end of this article.

The organization must develop and approve local regulations governing the circulation of cash, including its issuance to accountable persons. Such documents are:

  • regulations on settlements with accountable persons, developed taking into account the requirements of Bank of Russia Directive No. 3210-U dated March 11, 2014 (hereinafter referred to as Procedure No. 3210-U);
  • a list of employees entitled to receive accountable funds, approved by the head of the organization;
  • orders on business trips;
  • employee’s application for the issuance of accountable amounts (indicating the account for transferring money by bank transfer).

Thus, accountable amounts are issued only in a certain order based on the order of the director of the company and/or the application of the employee.

Issuance of accountable amounts

The general procedure for issuing funds for reporting is established in clause 6.3 of Procedure No. 3210-U. Therefore, an organization can issue accountable funds in the following ways:

  • cash from the cash register;
  • by cashless transfer to a bank card (see Letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-11-11/42288).

Cash can be issued to employees with whom an employment contract or a civil law contract has been concluded (see Letter of the Central Bank of the Russian Federation dated October 2, 2014 No. 29-R-R-6/7859).

Immediately before issuing funds to an employee of the enterprise's accounting department, it is necessary to check whether the employee has any debt for previously issued advances. If there is no such information (the employee has not reported on previously issued funds), he does not have the right to receive other accountable amounts (paragraph 3, clause 6.3 of Order No. 3210-U).

Advance report

The 2019 advance report form remains unchanged. Do not forget that supporting documents must be attached to the advance report.

The law does not contain requirements for the mandatory use of unified forms of primary accounting documents. At the same time, each fact of economic life is subject to registration with a primary accounting document, which is determined by clause 1 of Art. 9 of Law No. 402-FZ. Organizations have the right to choose:

  • independently develop report forms;
  • use the unified form No. AO-1 (approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55).

You can download the advance report form in Form No. AO-1 in Excel spreadsheet format for free at the end of the article, and an example of filling is shown in the figure below.

All used primary documents must be approved in the accounting policy (Law No. 402-FZ, clause 4 of PBU 1/2008 “Accounting Policy of the Organization”).

After receiving the funds, the accountable person is obliged, within a period not exceeding three working days after the expiration date for which the funds were issued for the report, or from the date of return to work, to submit an advance report with attached supporting documents (clause 6.3 of Instruction No. 3210- U) to the accounting department. If the advance report is not drawn up in a timely manner, then this is a violation of cash discipline (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Filling procedure

Let's look at how to fill out an advance report (see sample for 2019 below). For example, the unified form AO-1 “Advance report” is suitable.

The reporting person enters data in the following fields.

Filling out the front side of form No. AO-1:

  • name of the organization that issued funds on account;
  • date of compilation;
  • structural unit;
  • details of the accountable person: full name, position, tab. number;
  • purpose of the advance, for example: travel expenses, household expenses. needs, etc.;
  • At the bottom you should indicate the number of supporting documents attached.

Filling out the reverse side of form No. AO-1:

  • all details of the supporting document(s) confirming the expenses incurred;
  • the amount of expenses incurred is reflected in the column “Amount of expenses according to the report.”

An employee of the financial or accounting service checks the fields filled in by the accountable person and additionally fills in the following fields:

  • number;
  • information about funds issued, broken down by amount: previous advances (balance or overexpenditure); issued from the cash desk for current expenses (for reference indicating currencies);
  • “spent” - the approved amount should be indicated;
  • “remaining/overexpenditure”—the amount of remaining funds is calculated;
  • “accounting entry” - must contain entries that will be posted upon approval of the report.

After checking the correctness of filling out the document, accuracy, as well as the intended use of the issued funds, the form is sent for approval to the head of the organization.

After approval of the expense report, on its reverse side the amounts are indicated in the column “Amount of expense accepted for accounting” indicating the accounting accounts to which the expenses of the accountable person will be attributed. The advance report and the entries on it must correspond to the entries made in the accounting registers. Next, final settlements are made with the accountable person.

The detached part of the advance report is returned to the employee. This counterfoil is proof of reporting on accountable funds.

Sample filling AO-1

Supporting documents

Supporting documents can be divided into two groups:

  • financial - confirm the fact of payment of funds and the expenditure of accountable amounts for their intended purpose;
  • shipping documents - confirm the fact of receipt of material assets.

All supporting documents must contain the required details: name of the counterparty, date, content of the fact of economic life, quantity, cost, as well as full name, position and signature of the person who compiled the report.

Let's consider the features of filling out various types of supporting documents.

Cash receipt and strict reporting form

A cash receipt or a strict reporting form (hereinafter referred to as the SSR) confirms the actual payment (that is, the fact that the accountable person spent the money received). The forms must contain the mandatory details provided for in Art. 4.7 54-FZ.

Taking into account the specifics of their activities or the characteristics of their location, counterparties make calculations without using cash registers (clauses 2, 3, 5-7 of Article 2 of Law No. 54-FZ).

The required BSO details are:

  • Name;
  • series;
  • BSO numbering;
  • date of payment and date of registration of the BSO;
  • name of the service provider indicating the tax identification number and address;
  • name and cost of services;
  • position, personal signature and full name. supplier employee;
  • stamp (if available);
  • imprint of the printing house that produced the form.

The BSO must contain information about the printing house (name, address, TIN); The series and number of the form must be printed in a special line.

Sales receipt and invoices

The sales receipt does not have a unified form. Accordingly, each organization has the right to develop forms independently. This also applies to invoices. You only need to check the form for the presence of the required details.

It should be noted that these documents are shipping documents and do not contain confirmation of payment; accordingly, they do not reduce the amount of accountable amounts, except in cases where the acquisition of goods and materials is carried out from UTII payers who do not use cash registers. In this case, confirmation of costs will be a sales receipt (see Letter of the Ministry of Finance of Russia dated January 19, 2010 No. 03-03-06/4/2, dated November 11, 2009 No. 03-01-15/10-499, dated November 6, 2009 No. 03-01-15/10-492, dated 01.09.2009 No. 03-01-15/9-436).

Invoices and UPD

An invoice is a tax document, which in this case provides the opportunity to accept VAT as a deduction from the budget. Please note that invoices to individuals purchasing goods (work, services) for cash are issued only if they have a power of attorney to receive this form (clause 7 of Article 168 of the Tax Code).

The universal transfer document is both a tax and shipping document. According to the UPD, you can simultaneously accept inventory items and take VAT into account for deduction from the budget.

An invoice and UPD are not documents confirming payment of material assets, and accordingly, they do not reduce the amount of accountable amounts.

In 2019, new forms of invoice and UPD were introduced!

Supporting documents for individual transactions

The procedure for documenting travel and hospitality expenses requires special consideration. Below we note the key points for these cost groups.

Travel expenses

After the amendments adopted by Government Decree No. 749 “On the specifics of sending employees on business trips” (hereinafter referred to as Decree No. 749) come into force, the forms of a travel certificate, official assignment and report on work performed on a business trip are not required to be filled out. Organizations have the right to stipulate in local regulations the need to fill out these forms.

If the organization decides not to use travel certificates, then to confirm the daily allowance it is necessary to attach a free-form accounting certificate to the advance report for the business trip. The form of the certificate should be approved as part of the accounting policy.

The legislation does not limit the amount of payments in the form of daily allowances to employees of the organization. The amount of daily allowance payment should be approved by order or indicated in the regulations on travel expenses. Daily allowances are exempt from payment of insurance premiums in an amount not exceeding 700 rubles for each day of being on a business trip in the Russian Federation, and no more than 2,500 rubles for each day of being on a business trip abroad (clause 2 of Article 422 of the Tax Code). In the same amount, daily allowances are not included in the employee’s income when calculating personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).

It should not be forgotten that when traveling to an area where the employee has the opportunity to return home every day, or when sending an employee on a one-day trip, daily allowances are not paid (clause 11 of Resolution No. 749).

Electronic ticket

The advance report for the 2019 business trip must be completed taking into account the opinion of the Ministry of Finance set out in letter No. 03-03-06/1/35214 dated 06/06/2017. This letter clarifies that if an airline ticket is purchased electronically, the electronic ticket receipt and boarding pass are the documentary evidence for income tax purposes.

In this case, the boarding pass must confirm the fact of air transportation services to the accountable person. As a rule, this requisite is an inspection stamp.

If there is no inspection stamp on the printed electronic boarding pass, the taxpayer must confirm the fact that the accountable person has provided air transportation services in another way.

Accounting for services provided by carriers

Very often, a luxury travel ticket includes the cost of services (meals, basic necessities and hygiene items, including bedding, printed materials, etc.).

The Ministry of Finance in letter No. 03-03-РЗ/37488 dated June 16, 2017 explained how the cost of additional services is taken into account.

The cost of additional services when traveling in luxury cars is not subject to personal income tax (clause 3 of Article 217 of the Tax Code).

For the purposes of taxing the profits of organizations, the cost of additional services is taken into account entirely as part of other expenses (clause 12, clause 1, article 264 of the Tax Code).

But regarding VAT, the opinion is the opposite: if the amount of additional fees and services is formed taking into account the cost of food services, the amount of VAT is not deductible (clause 7 of Article 171 of the Tax Code of the Russian Federation).

Entertainment expenses

None of the current regulations contains instructions on the volume and procedure for processing entertainment expenses. Based on this, the organization must independently develop and approve in its accounting policies or a special regulatory act a list of supporting documents that confirm the validity and business purposes of entertainment expenses made by accountable persons.

To correctly reflect the costs of receiving and servicing Russian and foreign delegations, we recommend drawing up the following documents (see Letters of the Ministry of Finance No. 03-03-06/4/26 dated 03/22/2010 and No. 03-03-06/1/807 dated 11/13/2007 ):

  • an order appointing a commission to verify the legality of writing off entertainment expenses;
  • general estimate for receiving a delegation signed by the head of the organization indicating the person responsible for receiving the delegation and a list of expenses (detailed);
  • a document indicating: the purpose of the delegation’s arrival (for example, an invitation), the meeting program, the composition of the delegation indicating the positions of both the invited party and the organization;
  • a certificate of spent souvenirs or samples of finished products indicating what, to whom and how much was awarded;
  • calculation of the buffet service performed: indicating the type of products, price, quantity and total amount, signed by the person in charge and the person who served the table.

Documents confirming the purchase of products, souvenirs and other inventory items must be attached to the reports.

Representation expenses include expenses in an amount not exceeding 4% of the taxpayer’s expenses for wages for the reporting (tax) period. The following expenses are not recognized as entertainment expenses:

  • expenses for organizing entertainment;
  • vacation-related expenses.

The date of recognition of entertainment expenses issued through an accountable person is the date of approval of the advance report by the head of the organization.

Storing expense reports

For tax accounting purposes, documents must be stored for 4 years (clause 8, clause 1, article 23 of the Tax Code of the Russian Federation). It should be noted that if a loss is incurred, then documents confirming expenses must be kept for 10 years (clause 4

Advance report is an accounting document confirming the expenditure of cash issued as an advance from the cash desk of an enterprise for needs related to the implementation of production and economic activities by a legal entity.

Advance report: transformation

In its original form, AO-1, ​​among other primary accounting documents, was approved by Resolution No. 55 of 08/01/2001. In 2013, the form put into effect by the above decree was declared not mandatory for use, and business entities are allowed to develop and use their own forms, which, however, must contain mandatory installation data, a list of which is available in the provisions of the Law “On Accounting” (ch .2 art. 9). However, despite the ability to create a document at your own discretion, the overwhelming majority of financial entities today still use the unified form AO 1 in document flow.

In its original version, the advance report form AO-1 in word format can be downloaded below.

Regulatory documents governing the circulation of advance reports

Directive of the Central Bank of Russia No. 3210-U dated March 11, 2014, as well as some norms of the Regulations on business trips, establishes the principle of preparation, submission by the responsible person, subsequent accounting and storage of advance reports.

Concept of working with AO-1

In order for an advance report in Form N AO-1 to be accepted for subsequent accounting as a financial document confirming the costs of business activities, a number of requirements and conditions for the main criteria for working with the document must be met.

Formation and submission of an advance report: who?

A person who, in accordance with the norms of Directive No. 3210-U, may be allowed to generate and submit a report on advance payments may be:

  • full-time employee of the company,
  • an individual who is in a relationship with an enterprise regulated by the terms of a contract or for the provision of services (equated to full-time employees, which is stipulated by the letter of the Central Bank of Russia No. 29-Р-Р-6/7859 dated 10/02/14),

to whom cash was previously issued from the company's cash register.

The issuance of money will be reported to: to whom?

Legislative norms do not establish a strict list of persons authorized to receive cash at the cash register. This function is left at the discretion of the owner and is formalized by an internal order.

To optimize the internal accounting and reporting system, the owner, under the terms of the LNA (enterprise order, order, instruction), is authorized to provide for the circle of persons who can draw up and submit Form OA-1 - an advance report on the expenditure of funds for various types of business needs.

The issuance of funds for the report is carried out upon the application (service note) of the employee, which is endorsed by the manager, and is the basis for issuing an order to issue an advance amount, issuing an expense cash order and issuing cash.

It should be borne in mind that employees who do not have the skills to handle documents on accountable payments may be involved in working with the document, therefore, for the advance report, Form AO-1, ​​a sample of filling out should be in the public domain - on the board with sample documents.

Time frame: within what time is the accountable person required to form and submit AO-1?

The employee must submit AO-1 about the amount spent, supporting financial documents attached to it, as well as the balance of the advance amount (if any) no later than 3 working days:

  • from the end of the reporting period,
  • from the first day off after the end of the business trip (if the expense order indicates the purpose of the advance payment - “travel expenses”).

Review and approval of AO-1: within what time frame?

After the accountable person prepares and submits the report, it must be checked and approved within the time limits established by the enterprise’s internal regulations, which are issued and approved at the beginning of each financial year.

To generate a report, an employee can obtain a form from the cashier or in the accounting department (if the enterprise uses the arbitrary AO-1 standard) or can, if the enterprise uses the unified AO-1 form, download the form at the end of the article and fill it out in the prescribed form.

After passing AO-1, ​​the document is checked and approved by the manager. Based on the approved report, a final cash settlement must be made with the employee - return of the balance or payment of the overspent amount, if such is recognized by the manager as objective.

Data reflected in the report

An employee who previously received an advance report under cash settlement services fills out a free or unified form AO-1 advance report, which must reflect:

  • the amount given to the employee from the cash register;
  • the total amount of actual funds spent;
  • amount of balance or overspending.

If there is a discrepancy between the amount of the advance and the funds spent, the form in the postings section is filled out as follows:

About the issuance of the amount amounting to the overexpenditure, if it is approved by the head of the enterprise, the corresponding entry is made in the advance report form:

Persons reporting on advance payments should remember that without providing documents confirming expenses, the advance report cannot be accepted for verification and approval, therefore financial documents (sales or cash receipt, invoice, etc.) confirming the expenses of the funds issued , are a mandatory appendix to AO-1. The list of attached documents is indicated in a special column on the back of the form.

Advance report (form AO-1) is a unified document for accounting for employee expenses during a business trip. When returning from a business trip, the employee is required to report, for which he submits a completed travel certificate, which you can download, and an advance report, the form of which is in the unified form AO-1.

Advance report JSC -1 is the primary document necessary to account for the amount of cash issued to the employee for certain purposes, such as:

  • travel allowances expenses ;
  • administrative or production expenses .

The issuance of the accountable amount is formalized at the enterprise's cash desk using an expense cash order (RKO). The money received must be spent only for the purposes that were specified in the RKO. The cashier is obliged to hand out amounts of money in person only to an employee who has entered into an employment contract with the organization, and his name is included in the list of the order about persons who can take money into account. Also, the basis for issuing the amount will be an order to be sent on a business trip or business trip certificate .

After the accountant has spent the issued funds, an advance report must be drawn up and submitted to the accounting service within three working days.

How to fill out AO-1 correctly? We invite you to download a sample expense report, which you will find at the end of the article. You can also download a blank advance report form below.

If the travel certificate confirms the very fact that the employee is on a business trip, then the advance report is confirmation of the employee’s work. Documents confirming the expenditure of the amounts issued are attached to the advance report.

An advance report is also filled out when issuing funds against the report to employees for various needs. At the same time, you need to remember that money can be given to an employee on account only if he is included in the order on accountable persons.

The procedure for drawing up an advance report (form AO –1)

The document is drawn up by both the employee and the accounting department employee.
The reporting person must fill in the following information:
1. Organization name;
2. Compilation date;
3. Appointment of advance payment ( production, representative, travel allowances expenses, etc.);
4. Personal data, namely: last name and initials, structural unit in which the accountant works, personnel number, position;
5. Information about the amount of the last advance;
6. The amount of the sub-report issued by the cashier;
7. The columns “Spent”, “Balance/Overconsumption”, as well as information on the number of documents that are attached to JSC -1, are filled in after writing and calculating the necessary data on the other side of the report;
8. Tabular part about spent means, namely:

  • serial number. All documents that are attached to the expense report must be numbered according to the compiled list;
  • number, date of each document, confirming targeted spending of funds;
  • name of documents attached to JSC –1 (sales (cash) receipt, receipts for PKO, business trip ID, invoice, etc.), what the money was spent on;
  • the expense amount is copied from each document. The reporting person fills out only column 5 or 6 (this depends on the settlement currency);
  • calculation of the final amount. Next, the total is rewritten in the column “Spent” (point 7).

After the accountant has passed AO-1, ​​the accounting service employee needs to check the presence of each document that confirms the amount of funds spent, their correct expenditure for the intended purposes, and also needs to fill out the remaining sections. To confirm that the report in Form AO -1 has been submitted to the accounting department, the employee is given a receipt. After reviewing all the documents in the original that confirm the expense, checking the correctness of filling out, the advance report of JSC -1 is signed by the chief accountant, accountant and director, and then accepted for accounting.

Advance report AO-1. Sample filling

The advance report form is a two-sided form; it is filled out by both the accounting department and the employee himself.

What should an accountable person fill out in Form AO-1?

On the front side of the form the following lines are written:

  • name of the organization;
  • date of the report;
  • the structural unit in which he works;
  • your full name, position, personnel number;
  • the purpose of the advance, that is, what it is planned to spend the issued money on (household needs, stationery, travel expenses, etc.);

On the back of the form, the accountable person fills out a table indicating how the money was spent. For each available supporting document, a table line is filled in, in which the number, date, name of this document and the amount spent reflected in this document are written sequentially in the columns. Having filled out the entire table of the expense report form, the results are summed up at the end, the total amount spent is calculated, which is written in the “total” line. After this, the accountable person submits the advance report form to the accounting department, attaching all supporting documents.

What does the accountant fill out in the expense report?

Having received the report, the accountant must check the correctness of completion and compare the data given in the table with that specified in the attached documents. The document is assigned an individual number.

At the bottom of the front side, the accountant fills out the “receipt” lines: from whom the report form was received, its number and date, the amount spent, the number of attached documents, the date the report was accepted and the accountant’s signature. The receipt completed in this way is torn off from the main part of the AO-1 form and handed over to the accountable person as a sign that the report has been accepted and verified.

On the reverse side of the form, the accountant fills out lines 7 and 8, which reflect the amount accepted for accounting, and line 9, in which the debit of the account is written where expenses incurred are written off.

Then you need to go back to the front side and fill out two small tables:

  • the first reflects the amount of the balance or overspending on previous advances, if any, in the “total received” field the issued advance amount is written, in the “spent” line – the amount actually spent. If the employee spent less money issued, then the “balance” is filled in, if more, then the “overspend”. If there is a balance, they are transferred to the cash desk according to, if there is an overexpenditure, then the employee is given the missing amount from the enterprise's cash desk according to. In case of a balance/overexpenditure, you must also fill in “balance paid/balance issued in total” under the tables on the front side.
  • the second table complements the first; in it, opposite the filled lines of the first table, the corresponding corresponding ones are placed.

Example of filling out advance report No. AO-1

The figure below shows a sample of filling out the advance report form.

Sample of filling out the front side of the report

The figure below shows a sample of filling out the back side of the report.

Sample design of the reverse side of form No. AO-1

Advance report. Form AO-1 is a primary accounting document that reflects the intended use of accountable amounts of funds previously issued in advance with the attachment of documents that are evidence of their expenditure. The report form is unified, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01.08.2001 No. 55 and OKUD code 0302001. For budgetary organizations, another form is provided, No., approved by Order of the Ministry of Finance of Russia dated 30.03.2015 N 52n.

The purpose of drawing up an advance report is the subsequent verification of the expenditure of funds issued in advance, confirmation by the head of the organization of their use, as well as the subsequent write-off of production expenses. The document is filled out by the person who received the funds in advance against the report.

The list of persons entitled to receive money on account is approved by an order on accountable persons, which must be available in the organization’s accounting department. Funds are issued through the enterprise's cash desk at a rate in which the intended purpose of this amount must be indicated. The period for which the advance is provided is also approved by the relevant order of the enterprise.

Provision of travel funds is carried out on the basis of an order from the manager or a travel certificate. At the end of the business trip, the accountable person is obliged to provide a report with attached documents confirming the feasibility of the expenses incurred. The advance report form is filled out in one copy on both sides. The front side is filled out by the accountable person and contains the following data:

  • name of the organization, date of completion of the report and its number;
  • last name, first name, patronymic of the accountable person, his personnel number (if available), the department in which he is registered.

In the lower left corner, the accountable person fills out a table that displays information about previous advances issued to him, the amount of funds he currently received, their expenditure, overexpenditure, and balance. On the back of the form, enter a list of documents confirming the expenditure of funds (receipts, cash register checks, transport documents, travel certificate, etc.), as well as the amount of expenses for each of them (columns 1-6). Documents serving as an appendix to the report are numbered in it in the order in which they were recorded.

In the case where the advance was issued in foreign currency, fill in: line 1a of the front side, as well as columns 6 and 8 of the back. After the document is filled out by the accountable person, it is submitted to the chief accountant for verification of its correctness. If the document is filled out correctly, the accountant puts a mark indicating that the report is approved according to the appropriate amount (in numbers and words), and fills out a receipt on the front side and transfers it to the accountable person.

After checking by an accountant, the expense report is submitted to the manager for approval, after which it is taken into account in order to write off the corresponding amount of expenses. If the accountable person has a debt on previously issued advances, subsequent amounts cannot be issued to him.

It is used to account for funds issued to accountable persons for administrative and business expenses.

Drawed up in one copy by the accountable person and the accounting employee.

The advance report can be prepared on paper and computer media.

On the reverse side of the form, the accountable person writes down a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, cash register receipts, sales receipts and other supporting documents), and the amount of expenses for them (columns 1 - 6). The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.

The accounting department checks the intended use of funds, the presence of supporting documents confirming the expenses incurred, the correctness of their execution and calculation of amounts, and also on the reverse side of the form the amounts of expenses accepted for accounting are indicated (columns 7 - 8), and accounts (sub-accounts) that are debited for these amounts (column 9).

Details related to foreign currency (line 1a of the front side of the form and columns 6 and 8 of the back side of the form) are filled out only if funds in foreign currency are issued to the accountable person in accordance with the established procedure, in accordance with the current legislation of the Russian Federation.

The verified expense report is approved by the manager or an authorized person and accepted for accounting. The balance of the unused advance is handed over by the accountable person to the organization's cash desk using a cash receipt order in the prescribed manner. Overexpenditure on the advance report is issued to the accountable person according to the cash receipt order.

Based on the data of the approved advance report, the accounting department writes off the accountable amounts in the prescribed manner.

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Resolution of the State Statistics Committee of the Russian Federation dated 01.08.2001 N 55 "On approval of the unified form of primary accounting documentation N AO-1 "Advance report""